Comparison of tax dispute settlement of administrative and judicial process and after year in 2010 İzmi̇r sample

Taxes, government is the most important source of revenue collected from individuals to meet public needs. The state collects taxes using the power of authoritarian, one-sided process that performs the operation between the taxpayers and tax administrations because it is the emergence various conflicts are unavoidable. The resolution of disputes arising between taxpayers and tax administration There are two ways to be followed by taxpayers. They are the first "peaceful path" is also referred to as administrative remedies. In this way, taxpayers dispute moving to the judicial, administrative and solves among themselves. Another way to dispute the taxpayer is carrying the courts. This way the taxpayer concerned in the event of disputes with the administration fail to reach a solution is moving to justice. Administrative remedies as the options available to taxpayers reconciliation, reduction in fines, improving the tax error, refer to the higher authority, remorse and rehabilitation institutions. Taxpayers may have to deal with the administration to resolve the tax dispute by selecting any of these ways. Taxpayers may prefer the dispute to the judicial review fails to resolve the administrative route. By Article 125 of the Constitution; "Judicial review against all actions and acts of administration." The expression of the taxpayer, the tax administration performs an administrative process in which one side has provided the opportunity to move for judicial review. In the first part of the study describes the administrative remedies of tax disputes. The tax jurisdiction will be discussed in the second section. In the last chapter, İzmir sample will be compared with two solution. Keywords: Tax Disputes, Administrative Remedies, Judicial Review, Example of Izmir.